Tax Observatory › Assessment and collection › Tax debts of the deceased: a person who renounces an inheritance is not liable for them, provided the renunciation is valid

Tax debts of the deceased: a person who renounces an inheritance is not liable for them, provided the renunciation is valid

Only heirs who have accepted the inheritance are liable for the taxes of the de cuius (the deceased), and it is for the tax authorities to prove acceptance. Three orders issued in 2026 by the Tax Division of the Corte di cassazione (Italian Supreme Court) confirm that renunciation has retroactive effect, rule out its tacit revocation and deny that the dichiarazione di successione (inheritance tax return) amounts to acceptance.

A chiamato all’eredità (person entitled to inherit) who renounces the inheritance in the form laid down in Article 519 of the Italian Civil Code is not liable for the taxes of the deceased, because he or she is treated as never having been entitled to inherit (Article 521 of the Civil Code). Only heirs who have accepted are liable, and the tax authorities must prove acceptance. Only a valid renunciation counts, however: one neither preceded by acts of acceptance nor followed by the removal of estate assets (Article 527 of the Civil Code).

Who is liable for the taxes

Under Article 65(1) of Presidential Decree No. 600/1973, heirs are jointly and severally liable for tax obligations whose chargeable event occurred before the death. The Italian Revenue Agency (Agenzia delle entrate) may claim the full amount from a single heir, who may then recover from the others their respective shares (Articles 752 and 754(1), second sentence, of the Civil Code).

Tax and interest pass to the heirs, but penalties do not, even if final or being paid in instalments (Article 8 of Legislative Decree No. 472/1997; Circular No. 29/E of 7 August 2015). Penalties incurred by the heirs themselves for failing to pay instalments falling due after the death remain payable.

An heir who has made an accettazione con beneficio d’inventario (acceptance with the benefit of inventory) is not liable, even towards the Treasury, beyond the value of the assets received (Article 490, point 2, of the Civil Code). For inheritance tax, a co-heir who has accepted with the benefit of inventory is liable only up to his or her share; until the inheritance has been accepted, the persons entitled to inherit are also liable, up to the value of the estate assets in their possession (Article 36(2) and (3) of Legislative Decree No. 346/1990).

Proof of heir status

According to order No. 17703 of 3 June 2026, acceptance is a constituent element of the claim against the successor. Neither the entitlement to inherit nor the inheritance tax return is sufficient: the return is a purely tax-related filing that falls on the persons entitled to inherit (Article 28(2) of Legislative Decree No. 346/1990). The Court set aside the judgment that had inferred heir status from the income tax return filed by the spouse on behalf of the deceased, and remitted the case to the lower court. An earlier decision cited by the Court, however, regards the burden of proof as discharged by civil status records; in proceedings, it is advisable to produce the renunciation, not merely to deny acceptance.

Form, effects and revocation of the renunciation

The renunciation must be made, on pain of nullity, by a statement received by a notary or by the clerk of the court for the district in which the succession opened, and entered in the register of successions (Article 519 of the Civil Code). According to order No. 6803 of 21 March 2026, a private document with an authenticated signature is not sufficient.

Where a child renounces, his or her descendants take the child’s place by representation (rappresentazione) (Articles 467 and 468 of the Civil Code). Failing descendants, in intestate succession the share passes to those who would have inherited together with the person renouncing or, if that person was the only one entitled, to those who would have been entitled in his or her place (Article 522 of the Civil Code); in testate succession, Article 523 of the Civil Code applies. For minors, the parents renounce on their behalf with the prior authorisation of the guardianship judge (giudice tutelare) (Article 320 of the Civil Code), and acceptance is permitted only with the benefit of inventory (Article 471 of the Civil Code).

Order No. 24651 of 14 August 2026 concerned an advance notice of a charge on real property (preavviso di ipoteca) served on a son who had renounced, for his mother’s debts. The Court confirmed that he is not liable even for a tax notice that was served after the succession opened and has become final. Serving him with notices interrupting the limitation period within the ten years would serve no purpose: the renunciation may also come after them, confirming that the inheritance was not accepted. The argument based on possession of the estate assets was not examined, because it had been raised for the first time before the Corte di cassazione.

Article 525 of the Civil Code allows the person who has renounced to accept as long as the right has not become statute-barred (ten years, Article 480 of the Civil Code) and no other person entitled to inherit has acquired the inheritance. According to order No. 6803/2026, in line with civil case law, the solemn form required for renunciation rules out its tacit revocation by conduct. In our view, a person who changes his or her mind must therefore accept expressly (Article 475 of the Civil Code).

Any interested party, including the tax authorities, may ask the court to set a time limit, on the expiry of which the person entitled to inherit loses the right to accept (Article 481 of the Civil Code; Article 36(4) of Legislative Decree No. 346/1990).

When the renunciation offers no protection

Before renunciation, acceptance may be tacit, where the person entitled to inherit performs an act that presupposes the intention to accept and that he or she could perform only as heir (Article 476 of the Civil Code). Acts of preservation, supervision and temporary administration are permitted (Article 460 of the Civil Code). In our view, a person who collects receivables of the deceased, withdraws funds from the deceased’s account or sells estate assets runs the risk of a claim that he or she has tacitly accepted.

A person entitled to inherit who is in possession of estate assets on any basis (on the prevailing interpretation, continuing to live in the deceased’s home is sufficient) must, within three months of the opening of the succession or of learning of it, either renounce or draw up an inventory, unless the court grants an extension, and must then decide within forty days whether to accept or renounce. Failing this, he or she is by law an heir without reservation (erede puro e semplice) (Article 485 of the Civil Code), and a later renunciation is of no avail. Not even a valid renunciation protects a person who removes or conceals estate assets (Article 527 of the Civil Code).

Returns, time limits and service of notices

The heirs are responsible for filing the deceased’s income tax return. For them, time limits pending at the date of death or expiring within four months of it, including those for filing returns and bringing appeals, are extended by six months (Article 65). If the heirs do not notify the tax office of their personal details and tax domicile, tax notices addressed to the deceased may be served on the heirs collectively, without naming them, at the deceased’s last domicile; such service is effective against those who have not given that notification at least thirty days earlier. If a payment notice (cartella di pagamento) addressed to the father is served in this way and reaches his children who have renounced, in our view it must be challenged within sixty days: the extension applies only to heirs.

Article 65 of Presidential Decree No. 600/1973, Article 8 of Legislative Decree No. 472/1997, Articles 28 and 36 of Legislative Decree No. 346/1990 (as amended by Legislative Decree No. 139/2024) and Legislative Decree No. 546/1992 remain in force until 31 December 2026. With effect from 2027 they are repealed by the consolidated Acts approved by Legislative Decrees Nos 141/2026, 173/2024, 123/2025 and 175/2024; for the last three, the date of application was deferred by Decree-Law No. 200/2025, converted into law by Law No. 26/2026.

In practice

• A person who does not intend to accept should renounce before a notary or a court clerk before performing any act as heir, and within three months if in possession of estate assets; the consequences for his or her descendants should also be considered.
• The renunciation should be notified to the tax office by sending a certified copy: if this is done before the time limit for the inheritance tax return expires, the person is not required to file the return (Article 28(5) of Legislative Decree No. 346/1990). If the return has already been filed, the renunciation, which changes the devolution of the estate, must be reflected in the replacement or amended return provided for in Article 28(6). According to the Corte di cassazione, without these formalities the Agency may serve notices on the person who has renounced, who will then have to argue in court that he or she lacks standing to be sued (difetto di legittimazione passiva).
• An appeal against a notice concerning debts of the deceased, in whatever way it was served, should be lodged within sixty days (Article 21 of Legislative Decree No. 546/1992), raising the lack of standing to be sued on the basis of the renunciation.
• The person may apply for autotutela (annulment of the notice by the tax office) on the ground of mistaken identity (Article 10-quater of Law No. 212/2000), a ground that in our view applies. The application does not suspend the time limit for appeal; the office’s obligation ends once a final judgment in favour of the tax authorities has been delivered or one year after the notice became final; a refusal, including a tacit one, may be challenged (point (g-bis) of Article 19(1) of Legislative Decree No. 546/1992).

Frequently asked questions

I have filed the inheritance tax return: have I become an heir?

Not in itself. It is a tax formality that also applies to persons who are merely entitled to inherit and, according to the Corte di cassazione, it does not on its own prove acceptance. Account must, however, be taken of the application to update the cadastral records (voltura catastale) that usually accompanies it: according to one line of civil case law, it may amount to tacit acceptance. A person considering renunciation should renounce beforehand and notify the tax office.

Can I renounce after collecting the deceased’s tax refund?

In intestate succession, Article 28(6-bis) of Legislative Decree No. 346/1990 provides that refunds are paid to the persons entitled to inherit named in the return, according to their respective shares and unless otherwise notified, and that anyone who does not intend to accept the refunds must pay the amount back to the Agency. In our view, a person who wishes to renounce must pay it back, because keeping it exposes him or her to a claim of tacit acceptance.

Do penalties imposed on the deceased pass to the heirs who have accepted?

No: heirs are liable for the tax and interest, not for penalties (Article 8 of Legislative Decree No. 472/1997), even if those penalties are already final or being paid in instalments.

Sources

Italian Civil Code, Articles 320, 460, 467, 468, 471, 475, 476, 480, 481, 485, 490, 519, 521, 522, 523, 525, 527, 752 and 754.

Article 65 of Presidential Decree No. 600 of 29 September 1973 (in force until 31 December 2026).

Articles 28 and 36 of Legislative Decree No. 346 of 31 October 1990, as amended by Legislative Decree No. 139 of 18 September 2024.

Article 8 of Legislative Decree No. 472 of 18 December 1997; Articles 19 and 21 of Legislative Decree No. 546 of 31 December 1992 (in force until 31 December 2026); Article 10-quater of Law No. 212 of 27 July 2000.

Legislative Decree No. 173 of 5 November 2024; Legislative Decree No. 175 of 14 November 2024; Legislative Decree No. 123 of 1 August 2025; Legislative Decree No. 141 of 5 August 2026; Article 4 of Decree-Law No. 200 of 31 December 2025, converted into law by Law No. 26 of 27 February 2026.

Corte di cassazione, Fifth (Tax) Division, order No. 6803 of 21 March 2026; order No. 17703 of 3 June 2026; order No. 24651 of 14 August 2026.

Italian Revenue Agency, Circular No. 29/E of 7 August 2015; reply to ruling request (risposta a interpello) No. 275/2025.